{"id":5742,"date":"2025-09-03T18:02:19","date_gmt":"2025-09-03T12:32:19","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5742"},"modified":"2025-09-03T18:02:19","modified_gmt":"2025-09-03T12:32:19","slug":"sc-admits-slp-on-gst-reimbursement-for-indirect-transactions-under-gcc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/sc-admits-slp-on-gst-reimbursement-for-indirect-transactions-under-gcc","title":{"rendered":"SC Admits SLP on GST Reimbursement for Indirect Transactions Under GCC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000405466\/slp-granted-against-hc-ruling-allowing-gst-reimbursement-on-indirect-transactions-under-gcc-clause-107\"><span class=\"TextRun SCXW225389232 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW225389232 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Jharkhand Bijli Vitran Nigam Ltd. Versus<\/span> <span class=\"NormalTextRun SCXW225389232 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Sri Gopikrishna Infrastructure Pvt. Ltd.<\/span><span class=\"NormalTextRun SCXW225389232 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> (2025) 33 Centax 306 (S.C.)<\/span><\/span><span class=\"EOP SCXW225389232 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Pamidighantam Sri Narasimha<\/strong> &amp; <strong>Pankaj Mithal<\/strong>, JJ.<\/li>\n<li><strong>S\/Shri R. Venkataramani<\/strong>,<strong> Attorney General for India<\/strong>, <strong>Rakesh Dwivedi<\/strong>, <strong>Arvind P. Datar<\/strong>, Sr Advs., <strong>Kumar Anurag Singh<\/strong>, <strong>Ashok Kumar Yadav<\/strong>, <strong>Zain A. Khan<\/strong>, <strong>Anup Kumar<\/strong>, <strong>Ms. Ekta Bharati<\/strong>, Advs.&amp; <strong>Ms Tulika Mukherjee<\/strong>, AOR for the Petitioner<\/li>\n<li><strong>S\/Shri M.S. Mittal<\/strong>, <strong>Kavin Gulati<\/strong>, <strong>C. Aryama Sundaram<\/strong>, <strong>C.A. Sunderam<\/strong>, <strong>Ajit Kumar Sinha<\/strong>, <strong>Sr Advs., Salona Mittal<\/strong>, <strong>Ms Pragya Choudhary<\/strong>, <strong>Jitesh Malik<\/strong>, <strong>Byrapaneni Suyodhan<\/strong>, <strong>D. Narendra Reddy<\/strong>, <strong>Kumar Shashank<\/strong>, <strong>Dhiraj<\/strong>,<strong> Ashutosh Dubey<\/strong>, <strong>Aman Vachher<\/strong>, <strong>Akshat Vachher<\/strong>, <strong>Ms Abhiti Vachher<\/strong>, Advs., <strong>Satish Kumar <\/strong>&amp; <strong>Ms Tatini Basu<\/strong>, AORs for the Respondent<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW79716244 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW79716244 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The <\/span><span class=\"NormalTextRun SCXW79716244 BCX0\" data-ccp-parastyle=\"Body-All Documents\">assessee<\/span><span class=\"NormalTextRun SCXW79716244 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> firms, being contractors, had executed agreements prior to the introduction of GST regime and thereafter filed writ petitions seeking reimbursement of GST paid on procurement of raw materials, intermediary components and bought-<\/span><span class=\"NormalTextRun SCXW79716244 BCX0\" data-ccp-parastyle=\"Body-All Documents\">out items dispatched directly from sub-vendors to the work site. The <\/span><span class=\"NormalTextRun SCXW79716244 BCX0\" data-ccp-parastyle=\"Body-All Documents\">department<\/span><span class=\"NormalTextRun SCXW79716244 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> objected to reimbursement in respect of such indirect transactions, contending that GST impact on indirect procurements was not reimbursable and stood barred under clause 31 of the General Conditions of Contract (GCC). The High Court held that once the restrictive stipulations in clause 10.7 of GCC were deleted, reimbursement of GST was no longer confined to direct transactions between the employer and the contractor, and therefore benefit of amended clause 10.7 of GCC could not be denied merely on the ground that notices inviting tenders were floated on different dates or that agreements were executed before the introduction of GST. The High Court further observed that entitlement to claim reimbursement on increased tax liability flowing from the GST regime was enforceable under section 64A of the Sale of Goods Act, unless specifically barred by contract. Aggrieved, the <\/span><span class=\"NormalTextRun SCXW79716244 BCX0\" data-ccp-parastyle=\"Body-All Documents\">department <\/span><span class=\"NormalTextRun SCXW79716244 BCX0\" data-ccp-parastyle=\"Body-All Documents\">carried the matter to the Supreme Court by way of special leave petitions (SLPs).<\/span><\/span><span class=\"EOP SCXW79716244 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>Supreme Court Held<\/em><\/h2>\n<p><span data-contrast=\"none\">The Hon\u2019ble Supreme Court held that leave was granted in the matter and directed the department to deposit fifty per cent of the disputed amount within eight weeks before the Court. It was further directed that the amount so deposited shall be invested in an interest-bearing fixed deposit with a nationalised bank on auto-renewal basis until further orders. The Court ordered that the matter be listed for final hearing in due course.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>List of Cases Reviewed<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=%5B2024%5D%2018%20Centax%20282%20%2F%20%5B2024%5D%20162%20taxmann.com%20475%20(Jharkhand)&amp;itemType=AP\">Sri Gopikrishna Infrastructure Pvt. Ltd. vs. State of Jharkhand<\/a> \u2014[2024] 18 Centax 282 \/ [2024] 162 taxmann.com 475 (Jharkhand)\u00a0\u2014\u00a0<b>SLP Granted<\/b>\u00a0[Para 2]<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Jharkhand Bijli Vitran Nigam Ltd. Versus Sri Gopikrishna Infrastructure Pvt.&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5757,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-5742","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SC Admits SLP on GST Reimbursement for Indirect Transactions Under GCC<\/title>\n<meta name=\"description\" content=\"The Supreme Court examined contractors\u2019 entitlement to GST reimbursement under works contracts, holding that claims must be tested against GCC clauses and Section 64A of the Sale of Goods Act.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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